I had a couple of altered Soviet coins - pretty scarce years. Both sellers attempted to deny knowledge and wanted to force me to accept them.
In both cases, low grade coins are used and are semi cleaned to disguise the alterations. It looks like very fine engraving tools are used. Hard to tell from front up pic but at an angle the relief is slightly lower on the altered number.
Needless to say, I returned them. Not happy that I had to fork out for return shipping.
My partial coin collection
http://www.omnicoin.com/collection/gxseriesMy numismatics articles and collection:
http://www.gxseries.com/numis/numis_index.htmRegularly updated at least once a month.